The Planning, Programing, Budget and Execution (PPBE) process (see PPBE Map) is one of three Procurement Processes that make up the defense acquisition system. The PPBE process is focused on the Financial Management and resource allocation for current and future DoD acquisition programs. It’s established by the Secretary of Defense who provides priorities and goals. The PPBE cycle is intended to be a biennial process (that is, conducted every two years).
The PPBE process consists of four (4) distinct but overlapping phases:
- Planning: The Planning phase of the PPBE Process is the definition and examination of alternative strategies, the analysis of changing conditions and trends, threat, technology, and economic assessments in conjunction with efforts to understand both change and the long-term implications of current choices.
- Programming: The Programming phase of the PPBE process defines and analyzes alternative force structures, weapon systems, and support systems together with their multi-year resource implications and the evaluation of various tradeoff options.
- Budgeting: The Budgeting phase of the PPBE process includes formulation, justification, execution, and control of the budget.
- Execution: The Execution phase of the PPBE process is the real world application of the Planning, Programming, Budgeting and Execution process. (See Financial Management section)
The PPBE runs on a two year biennial budget cycle with On and Off year budget programming. 
Figure: PPBE Process Overview
See Financial Management section
AcqLinks and References:
-  Defense Acquisition Guidebook (DAG) - Chapter 1.2
- DoD Army PPBE Executive Overview
- Procedures and Schedule for FY 10-15 Integrated Program and Budget Review
- DoD 7000.14-R Financial Management Regulation
- DoD Inflation Handbook (2006), Chapter 6.6
- 2008 National Defense Strategy
- 2010 National Security Strategy
- 2011 National Military Strategy
- Presentation: Navy Budget PPBE System
- Website: DoD Comptroller Defense Budget Materials
- Website: Defense Acquisition Portal – PPBE
- Tutorial: PPBE Overview